Use the Following Information to Answer Bellow Questions

Use the following information to answer bellow Questions:
Salsa Company's equity accounts consist of capital stock of $1,500,000 and retained earnings of $500,000. Prance Company pays $8,000,000 for all the voting stock of Salsa Company. The fair value of Salsa's identifiable net assets is $3,500,000 higher than book value.
-If Salsa uses pushdown accounting, Salsa's entry to record the acquisition includes

A) No changes in its equity accounts.
B) A $6,000,000 debit to goodwill.
C) A $1,500,000 debit to capital stock.
D) A $500,000 debit to retained earnings.